The errors about the equation of the total return on the underlying asset in an timing options example in the CPA's teaching materials: “Financial Management and Cost Management” are discussed, an appropriate method is pointed out, and this example is computed and analyzed using the right method.%对注会教材<财务成本管理>关于时机选择期权例子中计算报酬率方法的错误进行了讨论,指出了应该采用的正确方法,并对该例进行了重新计算与分析.
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